This is the incorrect message I received. Could you please list exactly how it should be answered. I really thought that I had this correct.

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Jelly Belly produces jelly beans in three sequential processing departments: Centers, Shells, and Packaging. Assume that the Shells processing department began April with $18,100 of unfinished jelly bean centers. During April, the Shells process used $42,300 of direct materials, used $12,500 of direct labor, and was allocated $17,800 of manufacturing overhead. In addition, $126,300 was transferred out of the Centers processing department during the month and $196,500 was transferred out of the Shells processing department during the month. These transfers represent the cost of the jelly beans transferred from one process to another. 1. Prepare a T-account for the Work in Process Inventory-Shells showing all activity that took place in the account during April 2. What is the ending balance in the "Work in Process InventoryShells" on April 30? What does this figure represent? 1. Prepare a T-account for the "Work in Process Inventory-Shells" showing all activity that took place in the account during April Work in Process Inventory-Shells Beginning Balance 18100 Direct materials used 42300 Direct labor 12500 Manufacturing overhead allocated 17800 Transferred in from Centers 126300 Ending Balance 217000 Transferred to Packaging 196500 X Sorry, that's not correct. One or more of the labels selected are incorrect. Carefully review the information given in the problem and select the appropriate transaction descriptions. Make sure you have selected each transaction on the correct side of the T-account and try again. OK